sale_hide_makeinvoice_button/views/sale_view.xml

<?xml version="1.0" encoding="UTF-8"?>
<openerp>
    <data>
        <!-- <record model="ir.ui.view" id="stock_picking_disable_button_form_view">
            <field name="name">stock.picking.disable_button.form</field>
            <field name="model">stock.picking</field>
            <field name="inherit_id" ref="stock.view_picking_form" />
            <field name="arch" type="xml">
                <button name="force_assign" position="attributes">
                    <attribute name="groups">stock.group_stock_force_availability</attribute>
                </button>
            </field>
        </record>

        <record model="ir.ui.view" id="stock_move_disable_button_form_view">
            <field name="name">stock.move.disable_button.form</field>
            <field name="model">stock.move</field>
            <field name="inherit_id" ref="stock.view_move_form" />
            <field name="arch" type="xml">
                <button name="force_assign" position="attributes">
                    <attribute name="groups">stock.group_stock_force_availability</attribute>
                </button>
            </field>
        </record> -->

        <record model="ir.ui.view" id="sale_hide_makeinvoice_button_form_view">
            <field name="name">sale.sale.hide.makeinvoice.button.form</field>
            <field name="model">sale.order</field>
            <field name="inherit_id" ref="sale.view_order_form"/>
            <field name="arch" type="xml">
                <!-- <button name="force_assign" position="attributes">
                    <attribute name="groups">sale.group_stock_force_availability</attribute>
                </button> -->
                 <!-- <button name="create_invoice" string="CREATE INVOICE" type="object" class="btn-primary" groups="sale.group_hide_makeinvoice_button"/> -->
                 <xpath expr="//button[@name='%(sale.action_view_sale_advance_payment_inv)d']" position="attributes">
                    <attribute name="groups">sale.group_hide_makeinvoice_button</attribute>
                </xpath>
                <xpath expr="//header/button[@name='action_cancel']" position="attributes">
                   <attribute name="groups">sale.group_hide_makeinvoice_button</attribute>
               </xpath>
            </field>
        </record>
    </data>
</openerp>